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Simplifying declarations for imports and exports

Published 29 May 2025

Bulk import reduced data set

Description of bulk import reduced data set authorisation

This authorisation is for:

• fast parcel operators
• economic operators
• customs intermediaries
• customs agents

It is for importing multiple, low value parcels (valued at less than £135) into Great Britain (England, Scotland and Wales). This authorisation cannot be used to declare goods imported into Northern Ireland.

It allows you to submit a single import bulked declaration for multiple consignments instead of submitting an individual import declaration for each parcel.

You cannot use this authorisation to declare goods that are restricted, prohibited, subject to excise duties, moved in accordance with the Universal Postal Convention or under a transit procedure.

Benefits and features of bulk import reduced data set authorisation

Using this authorisation reduces the resource burden of completing full declarations for goods when importing multiple goods at low value into Great Britain.

For parcel operators, intermediaries and customs agents, this represents a considerable saving in administrative time and costs.

Simplified customs declaration process

Description of simplified customs declaration process authorisation

This is an authorisation that allows a trader to reduce the data they submit to HMRC at the time of importing goods. Traders submit a minimum data set to HMRC to release the goods to free circulation or a number of special procedures. This is then followed up with a supplementary declaration which contains full details of the goods. A final supplementary declaration is then submitted at the end of the month.

To submit the minimum data set, traders need to use the simplified declaration procedure, entry in the declarant’s records or both.

HMRC’s IT system, the Customs Declaration Service uses the information from the supplementary declaration to calculate the duty owed. This is then collected from the trader’s duty deferment account.

Using the simplified declaration procedure

When you apply for the simplified customs declaration process authorisation, you need to tell HMRC how you want to declare your goods. The simplified declaration procedure is a type of simplified customs declaration process authorisation that allows you to clear goods at the border with a simplified frontier declaration containing a reduced dataset. You submit it to HMRC at the time of import. You then need to submit additional customs information to HMRC on the supplementary declaration at a later date. You then submit a final supplementary declaration at the end of the month.

Using entry in the declarant’s records

When you apply for the simplified customs declaration process authorisation, you need to tell HMRC how you want to declare your goods. Entry in the declarant’s records is a type of simplified customs declaration process authorisation. It allows you to import goods without using HMRC systems to declare them to customs at the time of import. You enter a simplified data set in your own commercial records and submit additional customs information on the supplementary declaration using HMRC systems at a later date.

Benefits and features of simplified customs declaration process authorisation

Holding this authorisation reduces the resource burden of completing full declarations for goods when importing multiple goods. It does this by allowing declarants to provide less information at the time of import on the first part of the declaration. This reduced amount of data still provides enough information for HMRC to release the goods at the frontier.

You can combine data on supplementary declarations if each item has the same supplier, recipient, procedure, and commodity code. This will allow you to make fewer supplementary declarations and is particularly useful when removing goods with identical data from a customs warehouse.

Duty and VAT are suspended until you submit the supplementary declaration.

You can benefit from improved cashflow and the process keeps goods moving quickly through the border.

Additional benefits and features of the simplified declaration procedure

This gives streamlined customs procedures and reduces the administrative burden and paperwork required for import and export declarations.

Additional benefits and features of entry in the declarant’s records

This gives streamlined customs procedures and reduces the administrative burden and paperwork required for import and export declarations.

It also gives cost and time savings. It removes the need for physical document checks at the border and reduces the risk of penalties for errors or non-compliance.

Registered exporter

Description of registered exporter authorisation

You can apply to HMRC to be registered on the Registered Exporter System if you are established in Northern Ireland and import goods that are:

1. imported under an EU preferential trade arrangement
2. after importing, are supplied to an EU country

When the goods are released to free circulation, the EU customer will be able to claim the reduced or nil preferential duty rate.

Benefits and features of registered exporter authorisation

You can benefit from simplified procedures for exporting goods and have the flexibility to self-certify the origin of goods.

This authorisation helps to preserve access to EU preference on the goods and the associated reduced or nil duty benefits.

Approved exporter

Description of approved exporter authorisation

This authorisation allows you to self-certify the origin of your goods so that they benefit from preferential treatment under certain free trade agreements on import into a UK’s preferential trading partner.

To use this authorisation, you must check the individual trade agreement with the country of origin for your goods, for example the UK-South Korea agreement. You have to check to make sure that approved exporter declarations are allowed.

With this authorisation, you can declare the origin of goods on commercial documents, such as invoices or delivery notes, without requiring a preference certificate for proof of preferential origin such as the EUR1 movement certificate.

Benefits and features of approved exporter authorisation

Holding this authorisation gives you simplified customs procedures. As an approved exporter you will have a reduced administrative burden. You will be able to use either a declaration or a certificate.

Using a declaration only

You may issue a declaration on a commercial document instead of a preference certificate such as the EUR1 movement certificate. This makes it easier for you to provide proof of preferential origin if you’re a regular exporter.

Using a certificate only

Traders need to have evidence they have met the product specific rules in the relevant trade agreement. Holding this authorisation allows you to provide a certificate only instead of a declaration. This only applies to certain trade agreements.

Authorised banana weigher

Description of authorised banana weigher authorisation

Customs Duty for imported bananas is determined by the weight. This authorisation allows banana importers to establish the weight of dutiable bananas based on a sample of the shipment at the place of unloading. The weight is then used to calculate the Customs Duty due.

Benefits and features of authorised banana weigher authorisation

Holding this authorisation will reduce the length of time it takes you to manage customs requirements when importing bananas.

Customs supervised exports

Description of customs supervised exports authorisation

A customs supervised export premises is a place approved by HMRC where export consignments can be presented to customs inland for clearance. This allows customs checks to be completed on your goods before they are removed to the port or airport for export. Customs supervised export locations are deemed ‘inland’ locations. They are not the physical UK frontier.

Normal processes will still apply at the port or airport including presentation of goods and departure.

Benefits and features of customs supervised exports authorisation

Holding this authorisation allows your goods to be pre-cleared inland. This can help to speed up exports by ensuring most checks are completed before transport for exit is booked or arranged.

Holding the authorisation also offers the ability for goods to be checked in a safe and controlled environment. This may benefit exports where the goods need to be held in a controlled environment. Examples are:

• food stuffs
• electronics
• goods of a sensitive nature or that are vulnerable to theft or pilfering such as artwork, gold bullion or excise goods

Designated export place

Description of designated export place authorisation

A designated export place is a place approved by HMRC where export consignments can be consolidated and presented to customs inland for clearance. This allows customs checks to be completed on goods before they are removed to the port or airport for export. Designated export place locations are deemed ‘frontier’ locations, even though they are not physically at the UK frontier.

Normal processes will still apply at the port or airport including presentation of goods and departure.

Benefits and features of designated export place authorisation

Holding this authorisation allows you to use streamlined customs procedures and facilitates efficient clearance of goods for export. This helps save you time and costs by avoiding delays and reducing administrative burdens.

Designated export places improve convenience for you. They do this by allowing customs checks to be carried out at a known premises and goods to be inspected in a suitable environment that may not be available at the frontier.